Subject: Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of HGST Rules, 2017 - reg.
Sub-rule (4) to rule 36 of the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the HGST Rules) has been inserted vide notification No. 99/GST-2. dated 18.11.2019. The said sub-rule provides restriction in availment of input tax credit (ITC) in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37 of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as the HGST Act).
2. To ensure uniformity in the implementation of the provisions of the law across the field formations, the Commissioner of State Tax, in exercise of its powers conferred under section 168 of the HGST Act hereby clarifies various issues in succeeding paragraphs.
3. The conditions and eligibility for the ITC that may be availed by the recipient shall continue to be governed as per the provisions of Chapter V of the HGST Act and the rules made thereunder. This being a new provision, the restriction is not imposed through the common portal and it is the responsibility of the taxpayer that credit is availed in terms of the said rule and therefore, the availment of restricted credit in terms of sub-rule (4) of rule 36 of HGST Rules shall be done on self-assessment basis by the tax payers. Various issues relating to implementation of the said sub-rule have been examined and the clarification on each of these points is as under: -
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In the illustrations, say a taxpayer "R" receives 100 invoices (for inward supply of goods or services) involving ITC of Rs.10 lakhs, from various suppliers during the month of Oct. 2019 and has to claim ITC in Iris FORM GSTR-3B of October, to be filed by 20th Nov, 2019.
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Amit Kumar Agrawal
Excise & Taxation Commissioner-cum-
Commissioner of State Tax, Haryana